Sales Tax Exemptions

Sales tax exemptions are provisions in tax laws that allow certain transactions to be free from sales tax, even if those items would normally be subject to sales tax. An exemption certificate is a document that allows tax-exempt purchases based on the status or circumstances of the purchaser. 

Exemption Certificates may only be used for official University business and not for personal purchases by faculty or staff. All transactions must be funded by the University (e.g., P-card, invoice, or purchase order). Per guidance for the Auditor of State, if a personal credit card is used and includes sales tax, you will not be reimbursed for the sales tax charged.

Sellers are required to collect and validate certificates prior to exempting tax. If a certificate is incomplete, expired, or unavailable, the seller is responsible for collecting tax and the purchaser can later request a refund from the state.

Miami University has applied for tax exemptions in various states based on their state law. If Miami University has been granted an exemption to sales tax on purchases made in a certain state, the certificate will be linked below. 

If a department is conducting business in another state, it should check below to see if a sales tax exemption applies. The certificate must be filled in (in some cases) and presented to the seller at the time of purchase. 

For any questions, contact our Office of Tax and Compliance, at TaxCompliance@MiamiOH.edu